Orsingher Ortu – Avvocati Associati
Most Read: Contributor Italy, November 2023
Italy:
EMSA Updates The Reporting Manual On The European Single Electronic Format (ESEF)
16 November 2023
Orsingher Ortu – Avvocati Associati
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On 6 September 2023, the European Securities and Markets
Authority (ESMA), the EU's financial markets regulator and
supervisor, published the annual update of its Reporting Manual on the
European Single Electronic Format (ESEF) aimed at promoting a
harmonised approach for the preparation of annual financial reports
in accordance with the regulatory technical standards (RTS)
specified on ESEF. The main objective of the ESEF is to provide (a)
technical improvements, (b) additional clarifications on how the
elements included in the 2023 IFRS Taxonomy update can be used on a
voluntary basis by using the extension mechanism and (c) further
guidance on ESMA's expectation on the implementation of the
block-tagging requirements and on the expected level of readability
of the information extracted from a block tag.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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